Neymar is yet to face judges, but fresh reports in Spain now state that the national court has decided to refer the case to the Criminal Chamber in front of three judges.
It is regarded as a more serious twist in the case as three judges are able to pass sentences beyond five years.
Barcelona newspaper La Vanguardia report they have had access to a ruling that shows Neymar is facing anything from four to six years behind bars if found guilty.
Neymar’s transfer from Brazil to Spain has been investigated by Spanish authorities since January 2014.
Barcelona originally claimed they paid just €17.1million for the wonderkid, but a complaint prompted a legal case.
It was then revealed that Barca had already agreed to pay him €40m in wages, which led to an out of court settlement and the resignation of then-President Sandro Rosell.
Bartomeu later revealed Barcelona had actually paid €86.2m for Neymar.
Brazilian investment company DIS then brought a case of their own, claiming they were due 40 per cent of that transfer fee.
DIS claim they have still not received what they owe, because of the uncertainty of the final figure.
Part of Neymar’s defence is that the case should be heard by the Brazilian legal system, rather than the Spanish courts.